A primarily substantive approach would usually be chosen when the auditor concludes that the costs of performing additional procedures to obtain a more extensive understanding of internal controls and tests of controls to support a lower assessed level of control risk would exceed the cost of performing more extensive substantive tests.

Question

Quizplus · Accepted Answer

A primarily substantive approach is chosen when the auditor decides that the effort and cost of understanding and testing the internal controls are not justified by the potential benefits, leading them to focus more on substantive tests of transactions and account balances.

A primarily Substantive Approach would Usually Be Chosen When the Auditor